Important Tax Information Henderson Global Funds Foreign Source Income by csgirla


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									                                                Important Tax Information

                                                 Henderson Global Funds
                                                                                                                    December 31, 2008

Foreign Source Income
The information below summarizes the percentage of income that was derived from foreign sources with
regard to certain Henderson Global Funds. The foreign source income may have taxes associated with it
that were paid by each Fund to various foreign jurisdictions. The Funds listed below have qualified to “pass-
through” the foreign taxes and foreign source income to their shareholders. Accordingly, you may either
deduct your portion of the taxes in computing your taxable income or take a credit for such taxes against
your tax liability. These deductions or credits may be subject to limitations under the tax law. Your portion
of the foreign taxes have been included on your Form 1099-DIV. The information below is provided to assist
you in computing your foreign tax credit. Please consult your tax adviser regarding the appropriate
treatment of foreign source income and foreign taxes.

                                                            % of Foreign                % of Foreign Source Income from
                                                                         (1)                                    (1) (2)
                   Fund Name                              Source Income                     Qualified Dividends

European Focus Fund                                               95.36%                                   95.36%
Global Equity Income Fund                                         93.46%                                   93.46%
International Opportunities Fund                                  65.06%                                   65.06%

(1) To determine your portion of foreign source income and foreign source income from qualified dividends, multiply the percentages
shown by dollar amount of your ordinary dividend as presented in box 1a of your Form 1099-DIV.

(2) Represents the portion of your qualified dividends that was derived from foreign sources. As a result of the lower tax rates on qualified
dividends, these amounts may be subject to certain adjustments before they are taken into account for purposes of computing your foreign
tax credit. Please refer to the instructions for Form 1116 or consult your tax adviser for additional information.

Effective for the 2008 taxable year, country-by-country income information from a mutual fund is no longer
required for shareholders filing Form 1116. This information may be needed for certain state filing
requirements, in which case, shareholders should contact Henderson Global Funds at
1.866.4HENDERSON (1.866.443.6337) to request the information.

For questions about which forms to use or how to complete them, or about reporting your dividend
and distributions, please contact your tax adviser or refer to federal and state instructions for
preparing income tax returns.

The tax information contained in this letter is not intended or written to be used, and cannot be used,
by the investor for the purpose of avoiding any income tax penalties that may be imposed on the
investor under the Internal Revenue Code. Investors should seek advice from their financial
advisers or tax professionals about the tax consequences of their investments based on their
particular financial circumstances.

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